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International tax reform - changes to the foreign income, CFC and capital gains tax rules seminar paper

Published on 22 Sep 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers the following topics:
- background
- CGT exemption for sale of shares in active CFCs
- attribution of income from BELC-based companies
- intra-group investments between CFCs and the tainted services changes.

Author profiles:

John ALLEN
Current at 25 June 2009 Click here to expand/collapse more articles by John ALLEN.
 
Peter MCCULLOUGH
Current at 09 June 2009 Click here to expand/collapse more articles by Peter MCCULLOUGH.

 

This was presented at NSW International Masterclass .

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